Civic Intelligence

Summit Learning Charter

990 • Fiscal year 2018 • EIN 26-2499995

Jul 01, 2017 to Jun 30, 2018 • Filed on May 10, 2019

Organization Profilewww.summitlearningcharter.org
PO Box 59Eagle Creek, OR 97022

(503) 630-5001

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.67x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.43x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

68th percentile

$167,080

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

79th percentile

15%

Faster asset growth than 79% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

64th percentile

10%

Faster revenue growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$4,950,016

Up $629,831 (+15%) from 2017

Net Assets

Up

$1,618,179

Up $1,001,243 (+162%) from 2017

Liabilities

Down

$3,331,837

Down $371,412 (-10%) from 2017

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin71st percentile

Revenue

Up

$7,665,812

Up $712,215 (+10%) from 2017

Expenses

Up

$6,664,569

Up $586,291 (+9.6%) from 2017

Net Income

Up

$1,001,243

Up $125,924 (+14%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0-$5.0MAssets 2011: $97,099Liabilities 2011: $322,729Net Assets 2011: -$225,6302011Assets 2012: $614,333Liabilities 2012: $630,470Net Assets 2012: -$16,1372012Assets 2013: $727,025Liabilities 2013: $119,027Net Assets 2013: $607,9982013Assets 2014: $1,369,528Liabilities 2014: $1,008,625Net Assets 2014: $360,9032014Assets 2016: $1,690,146Liabilities 2016: $1,948,529Net Assets 2016: -$258,3832016Assets 2017: $4,320,185Liabilities 2017: $3,703,249Net Assets 2017: $616,9362017Assets 2018: $4,950,016Liabilities 2018: $3,331,837Net Assets 2018: $1,618,1792018Assets 2019: $6,349,191Liabilities 2019: $3,733,043Net Assets 2019: $2,616,1482019Assets 2021: $8,565,562Liabilities 2021: $5,546,661Net Assets 2021: $3,018,9012021Assets 2022: $9,652,744Liabilities 2022: $5,980,078Net Assets 2022: $3,672,6662022Assets 2023: $10,176,332Liabilities 2023: $6,274,385Net Assets 2023: $3,901,9472023Assets 2024: $12,539,171Liabilities 2024: $7,116,330Net Assets 2024: $5,422,8412024Assets 2025: $12,820,350Liabilities 2025: $7,857,573Net Assets 2025: $4,962,7772025

Highlighted filing

2018

Assets$4,950,016
Liabilities$3,331,837
Net Assets$1,618,179
Open 2018 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $2,565,2422011Expenses 2012: $3,982,7652012Expenses 2013: $4,054,2592013Revenue 2014: $5,362,282Expenses 2014: $4,806,937Net Income 2014: $555,3452014Revenue 2016: $6,144,373Expenses 2016: $6,900,795Net Income 2016: -$756,4222016Revenue 2017: $6,953,597Expenses 2017: $6,078,278Net Income 2017: $875,3192017Revenue 2018: $7,665,812Expenses 2018: $6,664,569Net Income 2018: $1,001,2432018Revenue 2019: $8,529,494Expenses 2019: $7,531,525Net Income 2019: $997,9692019Revenue 2021: $10,368,055Expenses 2021: $9,885,731Net Income 2021: $482,3242021Revenue 2022: $10,210,655Expenses 2022: $9,556,890Net Income 2022: $653,7652022Revenue 2023: $10,253,613Expenses 2023: $10,024,332Net Income 2023: $229,2812023Revenue 2024: $11,378,419Expenses 2024: $9,857,525Net Income 2024: $1,520,8942024Revenue 2025: $12,102,918Expenses 2025: $12,562,982Net Income 2025: -$460,0642025

Highlighted filing

2018

Revenue$7,665,812
Expenses$6,664,569
Net Income$1,001,243
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2017v2.2
Gross Receipts
$7,665,812
Mission and Program Overview

Mission

Summit learning charter provides a learning community that offers academic instruction and support preparing students for the transition to the world of work or post-secondary education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,706,853$4,094,119▲ $1,387,266
Prepaid Expenses and Deferred Charges$12,414$82,000▲ $69,586
Land, Buildings, and Equipment, Net$38,542$25,581▼ $12,961
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,320,185$4,950,016▲ $629,831
Other Assets Total$1,562,376$748,316▼ $814,060
Liabilities
Other Liabilities$3,446,558$2,907,428▼ $539,130
Accounts Payable and Accrued Expenses$256,321$423,623▲ $167,302
Deferred Revenue$370$786▲ $416
Total Liabilities$3,703,249$3,331,837▼ $371,412
Net Assets / Fund Balance
Unrestricted Net Assets$616,936$1,618,179▲ $1,001,243
Total Net Assets Fund Balance$616,936$1,618,179▲ $1,001,243
Total Liabilities and Net Assets / Fund Balance$4,320,185$4,950,016▲ $629,831

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,581$183,103$208,684
Other Assets Org$748,316--
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sean GallagherPrincipalFT$130,664$36,416$167,080
Rick SlaterAdministratorFT$137,636-$137,636

Board Members and Trustees

NameTitle
Cyndi RathbunChair
Ben WheelerBoard Member
Boge SafforesBoard Member
Lauri HullBoard Member
Leslie AndreBoard Member
Megan HelzermanBoard Member
Melanie WagnerBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Richard Slater Ridgeline TechnologyTechnical Consulting17852 WEST BUENA VISTA DRIVE, Surprise, AZ 85374$137,636
Revenue and Support

Revenue Composition

Contributions and Grants
$1,800
Program Service Revenue
$7,651,147
Investment Income
$12,865
Other Revenue
$0
All Other Contributions
$1,800
Change in Net Assets
$1,001,243

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,665,812
Total Revenue per Audited Statements
$7,665,812
Total Revenue per Form 990
$7,665,812
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,467,105
Salaries, Compensation, and Employee Benefits$3,197,464
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,898,309$210,923-$2,109,232
Pension Plan Contributions$429,116$47,679-$476,795
Other Employee Benefits$253,940$28,216-$282,156
Occupancy$249,004$27,667-$276,671
Payroll Taxes$166,117$18,457-$184,574
Current Officers, Directors, Trustees, and Key Employees$62,224$82,483-$144,707
Fees for Services Other$118,606$13,178-$131,784
Office Expenses$52,946$5,883-$58,829
Depreciation Depletion$38,411--$38,411
Information Technology$29,586$3,287-$32,873
Travel$26,357$2,928-$29,285
Advertising$22,945--$22,945
Insurance-$10,896-$10,896
Other Expenses$3,088$343-$3,431
All Other Expenses$725$81-$806
Total Functional Expenses$6,212,548$452,021$0$6,664,569

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,664,569
Total Expenses per Audited Statements$6,664,569
Total Expenses per Form 990$6,664,569
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liability$2,698,224
Deferred Inflows of Resources$209,204
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“A draft of the form 990 was reviewed by the school administrator and provided to the board prior to submission.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“School administrator compensation reviewed by board, compared with industry study of comparable data.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Compensation reviewed by board and compared with industry study of comparable data.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“Reasonable requests for orgnaization forms 990 are furnished upon request.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Reasonable requests for financial statements and governing documents are furnished upon request.”

Filing and Contact Details

Filer

Filer Name
Summit Learning Charter
EIN
26-2499995
Phone
5036305001
Address
PO Box 59, Eagle Creek, OR 97022

Signing Officer

Name
Rick Slater
Title
Administrator
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Slater
Formed
2008
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
46
Volunteers
10

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Richard V Proulx CPA
Phone
5032223338
Raw XML AppendixShowing 400 of 479 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0256321
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0423623
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SUMMIT LEARNING CHARTER PROVIDES A LEARNING COMMUNITY THAT OFFERS ACADEMIC INSTRUCTION AND SUPPORT PREPARING STUDENTS FOR THE TRANSITION TO THE WORLD OF WORK OR POST-SECONDARY EDUCATION.
IRS990/AdvertisingGrp/ProgramServicesAmt022945
IRS990/AdvertisingGrp/TotalAmt022945
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt01800
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt081
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0725
IRS990/AllOtherExpensesGrp/TotalAmt0806
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05036305001
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt030391 SE HIGHWAY 211
IRS990/BooksInCareOfDetail/USAddress/CityNm0EAGLECREEK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097022
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02706853
IRS990/CashNonInterestBearingGrp/EOYAmt04094119
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt082483
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt062224
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0144707
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0137636
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt017852 WEST BUENA VISTA DRIVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SURPRISE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0AZ
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd085374
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0RICHARD SLATER RIDGELINE TECHNOLOGY
IRS990/ContractorCompensationGrp/ServicesDesc0TECHNICAL CONSULTING
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01800
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt012865
IRS990/CYOtherExpensesAmt03467105
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt07651147
IRS990/CYRevenuesLessExpensesAmt01001243
IRS990/CYSalariesCompEmpBnftPaidAmt03197464
IRS990/CYTotalExpensesAmt06664569
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07665812
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0370
IRS990/DeferredRevenueGrp/EOYAmt0786
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt038411
IRS990/DepreciationDepletionGrp/TotalAmt038411
IRS990/Desc0THE CHARTER SCHOOLS OFFER A STIMULATING LEARNING ENVIRONMENT TO ALL STUDENTS OFFERING A HYBRID OF ONLINE CLASSES, PAPER AND PENCIL CLASSES, AND FACE TO FACE LEARNING OPPORTUNITIES. WE SPECIALIZE IN INDIVIDUALIZING EACH CHILD'S EDUCATION THROUGH LEADING CURRICULUM, HIGHLY RELATIONAL TEACHING, AND FANTASTIC SUPPORT SYSTEMS. OUR EARLY COLLEGE PROGRAM OFFERS STUDENTS A CHANCE TO ATTEND LOCAL COMMUNITY COLLEGES FULL TIME TO EARN COLLEGE AND HIGH SCHOOL CREDIT AT THE SAME TIME.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt046
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt06212548
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt013178
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0118606
IRS990/FeesForServicesOtherGrp/TotalAmt0131784
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt836416
IRS990/Form990PartVIISectionAGrp/PersonNm0CYNDI RATHBUN
IRS990/Form990PartVIISectionAGrp/PersonNm1MELANIE WAGNER
IRS990/Form990PartVIISectionAGrp/PersonNm2MEGAN HELZERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3BOGE SAFFORES
IRS990/Form990PartVIISectionAGrp/PersonNm4LAURI HULL
IRS990/Form990PartVIISectionAGrp/PersonNm5LESLIE ANDRE
IRS990/Form990PartVIISectionAGrp/PersonNm6BEN WHEELER
IRS990/Form990PartVIISectionAGrp/PersonNm7RICK SLATER
IRS990/Form990PartVIISectionAGrp/PersonNm8SEAN GALLAGHER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7137636
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8130664
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRINCIPAL
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt07665812
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03287
IRS990/InformationTechnologyGrp/ProgramServicesAmt029586
IRS990/InformationTechnologyGrp/TotalAmt032873
IRS990/InsuranceGrp/ManagementAndGeneralAmt010896
IRS990/InsuranceGrp/TotalAmt010896
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt012865
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012865
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0183103
IRS990/LandBldgEquipBasisNetGrp/BOYAmt038542
IRS990/LandBldgEquipBasisNetGrp/EOYAmt025581
IRS990/LandBldgEquipCostOrOtherBssAmt0208684
IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUMMIT LEARNING CHARTER PROVIDES A LEARNING COMMUNITY THAT OFFERS ACADEMIC INSTRUCTION AND SUPPORT PREPARING STUDENTS FOR THE TRANSITION TO THE WORLD OF WORK OR POST-SECONDARY EDUCATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0616936
IRS990/NetAssetsOrFundBalancesEOYAmt01618179
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt027667
IRS990/OccupancyGrp/ProgramServicesAmt0249004
IRS990/OccupancyGrp/TotalAmt0276671
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05883
IRS990/OfficeExpensesGrp/ProgramServicesAmt052946
IRS990/OfficeExpensesGrp/TotalAmt058829
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01562376
IRS990/OtherAssetsTotalGrp/EOYAmt0748316
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt028216
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0253940
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0282156
IRS990/OtherExpensesGrp/Desc0TUITION & BOOKS
IRS990/OtherExpensesGrp/Desc1CURRICULUM
IRS990/OtherExpensesGrp/Desc2CHANGE IN PENSION LIABILITY
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0343
IRS990/OtherExpensesGrp/ProgramServicesAmt02251966
IRS990/OtherExpensesGrp/ProgramServicesAmt1334278
IRS990/OtherExpensesGrp/ProgramServicesAmt2274930
IRS990/OtherExpensesGrp/ProgramServicesAmt33088
IRS990/OtherExpensesGrp/TotalAmt02251966
IRS990/OtherExpensesGrp/TotalAmt1334278
IRS990/OtherExpensesGrp/TotalAmt2274930
IRS990/OtherExpensesGrp/TotalAmt33431
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt03446558
IRS990/OtherLiabilitiesGrp/EOYAmt02907428
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0210923
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01898309
IRS990/OtherSalariesAndWagesGrp/TotalAmt02109232
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018457
IRS990/PayrollTaxesGrp/ProgramServicesAmt0166117
IRS990/PayrollTaxesGrp/TotalAmt0184574
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt047679
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0429116
IRS990/PensionPlanContributionsGrp/TotalAmt0476795
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012414
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt082000
IRS990/PrincipalOfficerNm0RICK SLATER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07651147
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07651147
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0352
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03470293
IRS990/PYProgramServiceRevenueAmt06953245
IRS990/PYRevenuesLessExpensesAmt0875319
IRS990/PYSalariesCompEmpBnftPaidAmt02607985
IRS990/PYTotalExpensesAmt06078278
IRS990/PYTotalRevenueAmt06953597
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01001243
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt025581
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0183103
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0208684
IRS990ScheduleD/ExpensesSubtotalAmt06664569
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0748316
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESEOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0209204
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12698224
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt07665812
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025581
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0748316
IRS990ScheduleD/TotalExpensesPerForm990Amt06664569
IRS990ScheduleD/TotalLiabilityAmt02907428
IRS990ScheduleD/TotalRevenuePerForm990Amt07665812
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07665812
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06664569
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH REVENUE PROCEDURE 75-50, THE SCHOOL ANNUALLY MAKES ITS RACIALLY NONDISCRIMINITORY POLICY KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY BY PUBLISHING A NOTICE OF ITS POLICY IN A NEWSPAPER OF GENERAL CIRCULATION SERVING ALL RACIAL SEGMENTS OF THE COMMUNITY. THE NOTICE USES THE FONT, TYPE AND WORDING SUGGESTED BY THE REVENUE PROCEDURE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FUNDS FROM THE ESTACADA SCHOOL DISTRICT WHICH IS BASED ON AVERAGE DAILY MEMBERSHIP (ADM) MULTIPLIED BY THE NUMBER OF STUDENTS ENROLLED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0130664
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt036416
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SEAN GALLAGHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRINCIPAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0167080
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 WAS REVIEWED BY THE SCHOOL ADMINISTRATOR AND PROVIDED TO THE BOARD PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCHOOL ADMINISTRATOR COMPENSATION REVIEWED BY BOARD, COMPARED WITH INDUSTRY STUDY OF COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION REVIEWED BY BOARD AND COMPARED WITH INDUSTRY STUDY OF COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REASONABLE REQUESTS FOR ORGNAIZATION FORMS 990 ARE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REASONABLE REQUESTS FOR FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,950,016
Liabilities
$3,331,837
Net assets
$1,618,179
Revenue
$7,665,812
Expenses
$6,664,569
Net income
$1,001,243
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$7.86$4.96$12.1$12.6$0.46
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.5$7.12$5.42$11.4$9.86$1.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$6.27$3.90$10.3$10.0$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.65$5.98$3.67$10.2$9.56$0.65
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.57$5.55$3.02$10.4$9.89$0.48
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.35$3.73$2.62$8.53$7.53$1.00
2018Detailed filing. Detailed filing data is available for this year.$4.95$3.33$1.62$7.67$6.66$1.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.32$3.70$0.62$6.95$6.08$0.88
2016Detailed filing. Detailed filing data is available for this year.$1.69$1.95$0.26$6.14$6.90$0.76
2014Detailed filing. Detailed filing data is available for this year.$1.37$1.01$0.36$5.36$4.81$0.56
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.12$0.61$4.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.63$0.02$3.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.32$0.23$2.57